MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO. LTD.V. THE APPELLATE AUTHORITY & ANR. versus THE APPELLATE AUTHORITY & ANR.
The High Court correctly remanded the case to the Assessing Authority with directions to follow Sections 126 and 127, as per the Act's scheme. Board's arguments on absence of appeal right unfounded. The Act, 2003 applied as inspection occurred after it came into force.
- Parties
- Appellant: Maharashtra State Electricity Distribution Co. Ltd.; Respondent: The Appellate Authority; Respondent: Respondent No.2 (Consumer/Oil Mill, Akola)
- Jurisdiction
- India
- Judgment Date
- 15 February 2018
- Procedural Posture
- Civil Appeal / Appeal Against High Court Judgment
- Outcome
- Appeals dismissed
- Legal Topics
- Unauthorized Use of Electricity, Assessment and Appeal, Procedural Compliance Under Electricity Act
Case Brief
Summary, issues, holding and outcome
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Parties
Maharashtra State Electricity Distribution Co. Ltd.
Appellant
The Appellate Authority
Respondent
Respondent No.2 (Consumer/Oil Mill, Akola)
Respondent
Procedural Posture
Civil Appeal / Appeal Against High Court Judgment
Legal Issues
- 1 Applicability of Electricity Act, 2003 to facts
- 2 Right of appeal under s.127 against order/demand u/s.126
- 3 Procedural requirements for assessment and appeal
Ratio Decidendi
The High Court correctly remanded the case to the Assessing Authority with directions to follow Sections 126 and 127, as per the Act's scheme. Board's arguments on absence of appeal right unfounded. The Act, 2003 applied as inspection occurred after it came into force.
Court Disposition
Appeals dismissed
Orders
- Authorities directed to comply with High Court directions and pass consequential order under Section 126 within three months
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